ESTATE AND GIFT TAXES 1077 Tax Lawyer, Vol. 53, No. 4 ESTATE AND GIFT TAXES SUBMITTED BY THE COMMITTEE ON ESTATE AND GIFT TAXES: DERRY W. SWANGER, COMMITTEE CHAIR; A. CHRISTOPHER SEGA AND JORDAN L. KLINGSBERG, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Legislation Section 537 of the Tax Relief Extension Act of 1999 (“TREA ’99”), Pub. L. No. 106-170, 113 Stat. 1860, added new section 170(f)(10), which provides that no deduction is allowed for income, estate, or gift tax purposes for a...